PENGARUH BUDAYA ETIS ORGANISASI, KOMITMEN PROFESIONAL DAN ORIENTASI ETIKA TERHADAP SENSITIVITAS ETIKA

Author(s):  
Eko Arisaputra ◽  
Resti Yulistia Muslim

This study aims to determine the influence of organizational ethical culture, professional commitment, and ethical orientation on ethical sensitivity. The sample in this study is BAWASDA in Padang. The sampling technique with convenience sampling method. The total of questionnaire distributed counted 120 and able to be used  105. The study use Structural Equation Modeling (SEM) with AMOS application version 16.0 to examine the structural relationship among variables that affect officer sensitivity to ethical situation. The results of this study indicated that: (1) the organizational ethical culture have a significant effect on idealism. (2) the organizational ethical culture have a significant effect on relativism. (3) professional commitment doesn’t significant effect on idealism. (4) professional commitment doesn’t significant effect on relativism. (5) idealism significant effect on ethical sensitivity. (6) relativism significant effect on ethical sensitivity. (7) organization ethical culture significant effect on ethical sensitivity and (8) professional commitment doesn’t significant effect on ethical sensitivity.

Author(s):  
Mohammad Harisur Rahman Howladar ◽  
Md. Sahidur Rahman

The main purpose of the study is to know the practices of servant leadership (SL) in the context of Bangladesh. Specifically, the study explores the fitness of SL constructs in a developing country like Bangladesh. Data were collected using SL scale developed by Van Dierendonck and Nuijten from 432 respondents working in the different branches of private commercial banks of Bangladesh. The convenience sampling technique was used for selecting the respondents. Structural equation modeling (SEM) was applied for analyzing the data. It was revealed that SL is partially practices in the context of Bangladesh. All the constructs of SL are well fit with little modification in empowerment and forgiveness. The main implication of the study is that the SL has crossed the cultural applicability even in developing countries like Bangladesh, which has a cultural difference with any other Western country. The study also pointed out limitations and future research directions.


Author(s):  
Lukita Tripermata ◽  
Syamsurijal AK Syamsurijal AK ◽  
Tertiarto Wahyudi ◽  
Luk Luk Fuaddah

This study aims to examine empirically the phenomenon of direct, indirect, and moderating effects of the relationship between attitude, fraud prevention, whistleblowing intention and organizational ethical culture. The sample of this study consist of 236 Head of the Subdivision of Finance and the Head of the Subdivision of Planning Reporting at the Regional Asset Planning and Finance Agency in five regions throughout Southern Sumatra, namely South Sumatra, Lampung, Bengkulu, Jambi, and Bangka Belitung Islands. This study use Structural Equation Modeling with Amos version 24 to analyze the data. The results of this study show that attitude has a positive effect on fraud prevention, attitude has a positive effect on whistleblowing intention and whistleblowing intention has a positive effect on fraud prevention. The results of this study also show that whistleblowing intention partially mediate the relationship between attitudes and fraud prevention. Besides that, ethical culture of the organization can moderate the positive relationship between whistleblowing intention and fraud prevention.


2020 ◽  
Vol 13 (2) ◽  
pp. 38-50
Author(s):  
Maria Lusia Viany Noel ◽  
Didik Setyawan ◽  
Nang Among Budiadi

This research aims to examine the effect of behavioural intention using the Grab Health application during the Covid-19 pandemic. Variables that support the formation of behavioral intentions are attitudes. The formation of attitudes in use is caused by perceived enjoyment, social influence, and perceived vulnerability in using Grab Health applications. Data was obtained from questionnaires were distributed to the general public who use health applications Grab Health. The sampling technique used is non probability sampling, that is convenience sampling technique. The sample used in the study was 200 respondents who used the health applications Grab Health. Hypothesis testing is done by the Structural Equation Modeling (SEM) analysis method using the AMOS program. The results of this research indicate that attitudes have a significant effect on behavioral intentions, positive perceptions of perceived enjoyment are significant to attitudes, social influences have a significant influence on attitudes, and perceptions of vulnerability do not significantly influence attitudes in the use of health applications Grab Health.


2021 ◽  
Vol 4 (2) ◽  
pp. 123
Author(s):  
Syaipul Rokhim ◽  
I Made Laut Mertha Jaya

The 2018 Corruption Perception Index (CPI) data states that Indonesia is in 89th position out of 180 other countries. The purpose of this study is to determine the factors of fraud in the government sector. This study used a sample of 150 employees of government agencies in Indramayu Regency. Data collection by using a questionnaire. The sampling technique uses convenience sampling. Analysis of the data using Structural Equation Modeling (SEM) with smartPLS. The results of the study found that leadership style, effectiveness of internal control, suitability of compensation, organizational ethical culture and law enforcement had no effect on the existence of fraud in the Indramayu Regency Government. Meanwhile, organizational commitment has been shown to have a positive effect on fraud in the Indramayu Regency Government. This study provides a new argument where hard work is needed to eradicate fraud in the government environment. It takes cooperation, commitment, and self-awareness from all elements of society so that fraud can be suppressed.


2019 ◽  
Vol 6 (2) ◽  
pp. 191
Author(s):  
Lenny Carolina M ◽  
Nazmel Nazir

<p><em>The purpose </em><em>of this research is empirically to find out the effect of </em><em>management morality, effectiveness of internal control, compensation, organizational ethical culture, and organization justice as a moderating variable on intention of fraud. </em><em>This research was conducted on </em><em>employees who work in the finance department at companies in the Jakarta area with a sample of 150 respondents.</em><em> Sampling technique used is convenience sampling. This research is included in quantitative research. Source of data in this research is primary data. Data were collected using questionnaires distributed to respondents</em><em>. </em><em>Data analysis method using Structural Equation Model (SEM) with WarpPLS data processing tool version 0.6</em></p><em>Based on the results of the analysis can be concluded that effectiveness of internal control and compensation has a negative effect on intention of fraud. While Management morality and organizational ethical culture has no effect on intention of fraud. Organization justice can only weaken the negative effect of effectiveness of internal controls and compensation on intention of fraud.</em>


Author(s):  
Synthia Ariani ◽  
Hasnawati Zainal

<p><em>The study aimed to get empirical evidence about the influence of incentives, time pressure, auditor experience, and locus of control on audit judgment. This study used convenience sampling technique. We distributed questionnair to130 auditors that work in twenty public accounting firms in DKI Jakarta. All of the firms are listed in Indonesian Institute of Certified Public Accountants. Structural Equation Modeling (SEM) was used to analysis data with AMOS 24. </em><em>This research found that </em><em>incentives, experience, and locus of control has positive and significant influence on audit judgment has negative and significant effect on audit judgment.</em></p>


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dawoud Almohammad ◽  
Omar Durrah ◽  
Faisal Ahmed

Purpose This study/paper aims to explore the effect of motives and barriers of Syrian refugee entrepreneurs on social and economic integration into Turkish society. Design/methodology/approach Using a convenience sampling technique, data was collected using a questionnaire from 300 Syrian entrepreneurs who have entrepreneurial ventures in Turkey. The collected data was analyzed using structural equation modeling through an AMOS software. Findings The results of this study indicate a significant influence of both individual and contextual motives on integration into Turkish society. However, the individual and contextual barriers do not appear to affect integration. Originality/value This research contributes to the literature investigating the motives and barriers in relation to social and economic integration into Turkish society.


Liquidity ◽  
2017 ◽  
Vol 6 (2) ◽  
pp. 119-132
Author(s):  
Muniaty Aisyah ◽  
Umiyati Umiyati ◽  
Riyan Apriansyah

The purpose of this study to analyze the effect of the Decision of the Customer Service Quality as Religious Behavior as a moderator variable. The case study on savings products BNI Syariah in Jabodetabek and Banten. The data used in this study are primary data collected from 255 respondents who are customers of BNI Syariah who open a savings account at the office of Greater Jakarta and Banten. The sampling technique used in this study is a convenience sampling method, the data later in the process by using Structural Equation Modeling (SEM) using a 8.80 Lisrel program.The results of this study indicate that the Service Quality directly influence the customer's decision and Religious Behavior moderating influence to the Decision of the Customer Service Quality.


2018 ◽  
Vol 9 (2) ◽  
pp. 1-17
Author(s):  
Aldo Winata

Jakarta is the place where the largest number of land transportation in Indonesia, according to Djarot in Kompas.com article, vehicles every day increased about 1500 units. And according to an article from Liputan 6, revenue from conventional taxi drivers dropped dramatically after the entry of online transport by 40-50% during 2016 due to the entry of online transport. Conventional taxi companies must immediately anticipate this phenomenon so that their human resources can survive in the company. The purpose of this research are first, to know is there a positive effect from professionalism factors to organizational commitment and job satisfaction. Second, to know job satisfaction factors have a positive effect to organizational commitment. And the last is to know is there a positive effect from rewards factors to job satisfaction and organizational commitment’s factors. This research uses descriptive method with non-probability method. Through judgmental sampling technique, primary data collection was obtained from questionnaire distribution to conventional taxi driver of Soekarno-Hatta Airport. The data has been collected and then obtained by using Structural Equation Modeling (SEM). The result of this research indicates that there is positive influence from professionalism to organizational commitment but the data do not support the hypothesis, there is positive influence from professionalism to job satisfaction, but there’s negative effect between job satisfaction and organizational commitment, there is positive relation of rewards to job satisfaction, Finally there is a positive effect of rewards on organizational commitment. Keywords: organizational commitment, professionalism, rewards, job satisfaction, ecommerce, conventional taxi driver.


2019 ◽  
Vol 4 (1) ◽  
pp. 1-18
Author(s):  
Madjidainun Rahma

This research aims to identify and examine the effect of the Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance existing areas of Jakarta. The method used is descriptive and associative. Target population studied is Unit in Unit 14 Analysis of the Tax Office in the region of Jakarta. Sampling technique used is random sampling. Model influence analyzed using SEM (Structural Equation Modeling ) with alternative method PLS ( Partial Least Square ) which is aimed at testing the Influence between Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance that there diunit analysis has been given permission to conduct research. Results of the analysis showed that partially Tax Transparency and unsignificant positive effect on the Taxpayer Compliance. Similarly, the Trust Taxpayers partially positive and significant impact to the Taxpayer Compliance . Simultaneously Transparency and Trust Tax Taxpayers Against the Taxpayer Compliance effect, this means that the Tax and Trust trades Taxpayers together will increase the Taxpayer Compliance.   Keywords: Tax Transparency, Trust, Taxpayer Compliance.     Penelitan ini bertujuan untuk mengetahui dan menguji pengaruh Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada wilayah DKI Jakarta. Metode yang digunakan adalah deskriptif dan asosiatif. Populasi target yang diteliti ialah Satuan Kerja yang ada di Unit Analisis 14 Kantor Pelayanan Pajak diwilayah DKI Jakarta. Teknik sampel yang digunakan ialah random sampling. Model pengaruh di analisa menggunakan analisis SEM (Structural Equation Modeling) dengan metode alternative PLS (Partial Least Square) yang bertujuan menguji Pengaruh antara Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada diunit analisis yang telah diberi ijin untuk melakukan penelitian. Hasil analisis menunjukan bahwa Transparansi Pajak secara parsial berpengaruh positif dan tidak signifikan terhadap Kepatuhan Wajib Pajak. Begitu pula dengan Kepercayaan Wajib Pajak yang secara parsial berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Secara simultan Transparansi Pajak dan Kepercayaan Wajib Pajak berpengaruh Terhadap Kepatuhan Wajib Pajak, hal ini berarti bahwa dengan Transakasi Pajak dan Kepercayaan Wajib Pajak bersama-sama maka akan meningkatkan Kepatuhan Wajib Pajak.


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